What a full VAT invoice must show
- A unique, sequential invoice number.
- Your business name and address.
- Your VAT registration number.
- The invoice date.
- The time of supply (tax point), if it is different from the invoice date.
- The customer's name or trading name, and address.
- A description of the goods or services.
- For each item: quantity, price per unit excluding VAT, VAT rate and any discount.
- Total amount excluding VAT, total VAT, and total including VAT.
Simplified and modified invoices
| Type | When | What it can leave out |
|---|---|---|
| Simplified | Retail sales of £250 or less including VAT | Customer details, and VAT per line (show the rate and total) |
| Modified | Retail sales over £250, if the customer agrees | Shows totals including VAT, with VAT totals at the end |
| Full | All other sales | Nothing |
VAT rates
| Rate | % | Examples |
|---|---|---|
| Standard | 20% | Most goods and services |
| Reduced | 5% | Home energy, children's car seats |
| Zero | 0% | Most food, children's clothes, books |
Time limits and records
- Issue the VAT invoice within 30 days of the tax point.
- Keep copies of all sales and purchase invoices for at least 6 years.
- You do not need a VAT invoice for exempt or zero-rated supplies to VAT-registered customers, but most businesses issue one anyway.
Not VAT-registered?
Then you must not charge VAT or show a VAT number. Send a normal invoice with your details, the customer's details, a number, the date, the items and the total.